Tyare Corporation had the following inventory balances at the beginning and end of May:

May $1$ May $30$

Raw materials $$25,500$ $$30,000$

Finished Goods $$75,000$ $$66,000$

Work in Process $$13,500$ $$16,500$

During May, $$58,500$ in raw materials $($all direct materials$)$ were drawn from inventory and used in production. The company's predetermined overhead rate was $$12$ per direct labor$-$hour, and it paid its direct labor workers $$15$ per hour. A total of $300$ hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $$7,050$ of direct materials cost. The Corporation incurred $$42,000$ of actual manufacturing overhead cost during the month and applied $$39,600$ in manufacturing overhead cost.

The amount of direct labor cost in the May $30$ Work in Process inventory was:

Multiple Choice

$$4,200$

$$5,250$

$$4,950$

$$9,450$TB MC Qu$.4-47($Static$)$ Belsky Corporation has provided...

Belsky Corporation has provided the following data from its activity$-$based costing system:

$\backslash$table$[[,\backslash$table$[[$Estimated$],[$Overhead$],[$Cost$]],],[$Activity Cost Pools,$$313,490,29,000$ machine$-$hours$],[$Assembly$,$$$49,476,1,400$ orders$],[$Processing orders,$$73,882,1,060$ inspection$-$hours$]]$

According to the actlvity$-$based costing system, the unlt product cost of product Q$19$S is closest to: $($Round your Intermedlate calculations to $2$ decimal places.$)$

Multiple Choice

$$97\mathrm{.}64$ per unit

$$66\mathrm{.}64$ per unit

$$93\mathrm{.}31$ per unit

$$94\mathrm{.}79$ per unit